:root{
  --blue:#1D4ED8;--blue-deep:#1E3A8A;--blue-tint:#EAF0FE;
  --ink:#0F1B3D;--muted:#56627A;--line:#D9E1EE;--paper:#F6F8FC;--white:#FFFFFF;
  --up:#047857;--down:#B91C1C;--warn-bg:#FFF8E6;--warn-line:#F1D48A;
  --radius-s:6px;--radius-m:10px;--radius-l:16px;
  --wrap:1160px;--measure:68ch;
}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{margin:0;background:var(--white);color:var(--ink);font-family:"Inter",system-ui,-apple-system,"Segoe UI",sans-serif;font-size:17px;line-height:1.65}
img,svg{max-width:100%;height:auto}
a{color:var(--blue);text-underline-offset:3px}
a:hover{color:var(--blue-deep)}
:focus-visible{outline:3px solid var(--blue);outline-offset:2px;border-radius:4px}
.wrap{max-width:var(--wrap);margin:0 auto;padding:0 20px}
.skip{position:absolute;left:-999px}.skip:focus{left:12px;top:12px;background:#fff;padding:8px 12px;z-index:9}

/* header */
.site-head{border-bottom:1px solid var(--line);background:var(--white);position:sticky;top:0;z-index:5}
.site-head .wrap{display:flex;align-items:center;justify-content:space-between;height:64px;gap:16px}
.logo{display:flex;align-items:center;gap:10px;font-weight:800;font-size:20px;color:var(--ink);text-decoration:none;letter-spacing:-.01em}
.logo svg{width:30px;height:30px}
.nav{display:flex;gap:4px}
.nav a{color:var(--ink);text-decoration:none;font-weight:600;font-size:15px;padding:8px 12px;border-radius:var(--radius-s)}
.nav a:hover,.nav a[aria-current=page]{background:var(--blue-tint);color:var(--blue-deep)}
.menu{display:none}
.menu summary{list-style:none;cursor:pointer;font-weight:700;padding:8px 12px;border:1px solid var(--line);border-radius:var(--radius-s)}
.menu summary::-webkit-details-marker{display:none}
.menu[open] .nav{display:flex}
@media (max-width:900px){
  .site-head>.wrap>.nav{display:none}
  .menu{display:block}
  .menu .nav{display:none;position:absolute;right:20px;top:60px;flex-direction:column;background:#fff;border:1px solid var(--line);border-radius:var(--radius-m);padding:8px;min-width:220px;box-shadow:0 12px 30px rgba(15,27,61,.12)}
}

/* home hero */
.hero{padding:56px 0 48px;border-bottom:1px solid var(--line);background:linear-gradient(180deg,var(--paper),#fff)}
.hero .wrap{display:grid;grid-template-columns:1.05fr .95fr;gap:48px;align-items:center}
.hero h1{font-size:clamp(34px,5vw,52px);line-height:1.08;letter-spacing:-.025em;margin:0 0 18px;font-weight:800}
.hero p.lede{font-size:19px;color:var(--muted);max-width:46ch;margin:0 0 24px}
.hero .facts{display:flex;flex-wrap:wrap;gap:10px 22px;padding:0;margin:0;list-style:none;font-size:15px;color:var(--muted)}
.hero .facts li::before{content:"";display:inline-block;width:8px;height:8px;border-radius:2px;background:var(--blue);margin-right:8px;vertical-align:middle}
@media (max-width:900px){.hero .wrap{grid-template-columns:1fr;gap:32px}.hero{padding:36px 0}}

/* calculator slip */
.calc{background:#fff;border:1px solid var(--line);border-radius:var(--radius-l);box-shadow:0 18px 40px rgba(29,78,216,.10);overflow:hidden}
.calc-head{display:flex;justify-content:space-between;align-items:baseline;padding:16px 20px;background:var(--blue);color:#fff}
.calc-head h2,.calc-head h3{margin:0;font-size:17px;font-weight:700}
.calc-head a{color:#fff;font-size:14px;opacity:.9}
.calc form{padding:18px 20px 6px;display:grid;grid-template-columns:1fr 1fr;gap:14px 16px}
.calc label{display:flex;flex-direction:column;gap:6px;font-size:14px;font-weight:600;color:var(--muted)}
.calc .full{grid-column:1/-1}
.calc input,.calc select{font:inherit;font-size:16px;color:var(--ink);padding:10px 12px;border:1px solid var(--line);border-radius:var(--radius-s);background:#fff;font-variant-numeric:tabular-nums;width:100%}
.calc input:focus,.calc select:focus{border-color:var(--blue);outline:none;box-shadow:0 0 0 3px rgba(29,78,216,.18)}
.calc .hint{font-weight:400;font-size:13px}
.result{margin:10px 20px 20px;padding:16px 18px;border-radius:var(--radius-m);background:var(--paper);border:1px dashed #B8C6E3}
.result .big{font-size:34px;font-weight:800;letter-spacing:-.02em;font-variant-numeric:tabular-nums;line-height:1.1}
.result .label{font-size:14px;font-weight:700;color:var(--muted);margin-bottom:4px}
.result .sub{font-size:14px;color:var(--muted);margin-top:4px;font-variant-numeric:tabular-nums}
.result .neg{color:var(--down)}.result .pos{color:var(--up)}
@media (max-width:520px){.calc form{grid-template-columns:1fr}}

/* home sections */
.band{padding:56px 0}
.band.alt{background:var(--paper);border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
.band h2{font-size:31px;letter-spacing:-.02em;line-height:1.2;margin:0 0 8px}
.band .intro{color:var(--muted);max-width:60ch;margin:0 0 28px}
.tools{display:grid;grid-template-columns:repeat(4,1fr);gap:0;border:1px solid var(--line);border-radius:var(--radius-l);overflow:hidden;background:#fff}
.tools a{display:block;padding:22px 20px;text-decoration:none;color:var(--ink);border-right:1px solid var(--line)}
.tools a:last-child{border-right:0}
.tools a:hover{background:var(--blue-tint)}
.tools strong{display:block;font-size:17px;margin-bottom:6px}
.tools span{color:var(--muted);font-size:15px;line-height:1.5}
.tools .formula{display:block;margin-top:12px;font-size:13px;color:var(--blue-deep);font-variant-numeric:tabular-nums}
@media (max-width:900px){.tools{grid-template-columns:1fr 1fr}.tools a:nth-child(2){border-right:0}.tools a:nth-child(-n+2){border-bottom:1px solid var(--line)}}
@media (max-width:520px){.tools{grid-template-columns:1fr}.tools a{border-right:0;border-bottom:1px solid var(--line)}}
.topics{display:grid;grid-template-columns:repeat(3,1fr);gap:40px}
.topics h3{font-size:20px;margin:0 0 10px;padding-bottom:10px;border-bottom:2px solid var(--blue)}
.topics ul{list-style:none;margin:0;padding:0}
.topics li{padding:10px 0;border-bottom:1px solid var(--line)}
.topics li a{font-weight:600;text-decoration:none;color:var(--ink)}
.topics li a:hover{color:var(--blue)}
.topics li span{display:block;font-size:14px;color:var(--muted);line-height:1.5}
@media (max-width:900px){.topics{grid-template-columns:1fr;gap:28px}}
.path{counter-reset:step;list-style:none;margin:0;padding:0;display:grid;grid-template-columns:repeat(5,1fr);gap:16px}
.path li{counter-increment:step;background:#fff;border:1px solid var(--line);border-radius:var(--radius-m);padding:18px}
.path li::before{content:"Step " counter(step);display:block;font-size:13px;font-weight:700;color:var(--blue);margin-bottom:6px}
.path a{font-weight:700;text-decoration:none;color:var(--ink)}
.path p{margin:6px 0 0;font-size:14px;color:var(--muted);line-height:1.5}
@media (max-width:900px){.path{grid-template-columns:1fr 1fr}}
@media (max-width:520px){.path{grid-template-columns:1fr}}

/* article */
.crumbs{font-size:14px;color:var(--muted);padding:20px 0 0}
.crumbs a{color:var(--muted)}
.page-head{padding:12px 0 28px;border-bottom:1px solid var(--line)}
.page-head h1{font-size:clamp(30px,4.2vw,44px);line-height:1.12;letter-spacing:-.022em;margin:8px 0 12px;max-width:24ch}
.page-head .dek{font-size:19px;color:var(--muted);max-width:60ch;margin:0}
.page-head .meta{font-size:14px;color:var(--muted);margin-top:14px}
.layout{display:grid;grid-template-columns:minmax(0,1fr) 300px;gap:56px;padding:36px 0 64px}
.layout.single{grid-template-columns:minmax(0,1fr)}
@media (max-width:980px){.layout{grid-template-columns:minmax(0,1fr);gap:36px}}
.prose{max-width:var(--measure)}
.prose h2{font-size:27px;line-height:1.25;letter-spacing:-.015em;margin:44px 0 12px}
.prose h3{font-size:21px;line-height:1.3;margin:30px 0 8px}
.prose p,.prose ul,.prose ol{margin:0 0 18px}
.prose li{margin-bottom:6px}
.prose table{width:100%;border-collapse:collapse;margin:8px 0 24px;font-size:15px;font-variant-numeric:tabular-nums}
.prose th,.prose td{text-align:left;padding:10px 12px;border-bottom:1px solid var(--line);vertical-align:top}
.prose th{background:var(--paper);font-weight:700}
.table-scroll{overflow-x:auto}
.prose code{background:var(--paper);padding:2px 6px;border-radius:4px;font-size:.92em}
.formula-box{background:var(--blue-tint);border-left:4px solid var(--blue);padding:14px 18px;border-radius:0 var(--radius-s) var(--radius-s) 0;margin:0 0 20px;font-variant-numeric:tabular-nums}
.inshort{background:var(--paper);border:1px solid var(--line);border-radius:var(--radius-m);padding:18px 22px;margin:0 0 28px}
.inshort h2{font-size:17px;margin:0 0 8px}
.inshort ul{margin:0;padding-left:20px}
.warn{background:var(--warn-bg);border:1px solid var(--warn-line);border-radius:var(--radius-m);padding:14px 18px;margin:0 0 22px;font-size:16px}
.faq details{border-bottom:1px solid var(--line);padding:14px 0}
.faq summary{font-weight:700;cursor:pointer}
.faq details p{margin:10px 0 0}
.glossary dt{font-weight:700;margin-top:18px}
.glossary dd{margin:4px 0 0}
.letters{display:flex;flex-wrap:wrap;gap:6px;margin:0 0 20px;padding:0;list-style:none}
.letters a{display:inline-block;min-width:34px;text-align:center;padding:6px;border:1px solid var(--line);border-radius:var(--radius-s);text-decoration:none;font-weight:700}
.side{display:flex;flex-direction:column;gap:24px}
.side .box{border:1px solid var(--line);border-radius:var(--radius-m);padding:18px 20px}
.side h2{font-size:16px;margin:0 0 10px}
.side ul{list-style:none;margin:0;padding:0}
.side li{padding:7px 0;border-bottom:1px solid var(--line);font-size:15px}
.side li:last-child{border-bottom:0}
.side a{text-decoration:none;font-weight:600}
@media (min-width:981px){.side{position:sticky;top:88px;align-self:start}}
.related{border-top:1px solid var(--line);margin-top:40px;padding-top:24px}
.related h2{font-size:20px;margin:0 0 12px}
.related ul{display:grid;grid-template-columns:1fr 1fr;gap:8px 24px;padding:0;list-style:none}
@media (max-width:620px){.related ul{grid-template-columns:1fr}}

/* footer */
.site-foot{background:var(--ink);color:#C9D3EA;padding:48px 0 28px;font-size:15px}
.site-foot a{color:#fff;text-decoration:none}
.site-foot a:hover{text-decoration:underline}
.foot-grid{display:grid;grid-template-columns:1.4fr 1fr 1fr 1fr;gap:32px}
.site-foot h2{color:#fff;font-size:15px;margin:0 0 12px}
.site-foot ul{list-style:none;margin:0;padding:0}
.site-foot li{margin-bottom:8px}
.notice{border-top:1px solid rgba(255,255,255,.15);margin-top:36px;padding-top:20px;font-size:14px;line-height:1.6;color:#AEB9D3}
@media (max-width:900px){.foot-grid{grid-template-columns:1fr 1fr}}
@media (max-width:520px){.foot-grid{grid-template-columns:1fr}}
@media (prefers-reduced-motion:reduce){*{scroll-behavior:auto!important;transition:none!important}}
.calc [hidden]{display:none}
.figure{margin:0 0 28px}
.figure img{display:block;width:100%;height:auto;aspect-ratio:2/1;object-fit:cover;border-radius:var(--radius-m);background:var(--paper)}
.prose h2+.figure,.prose .figure+h2{margin-top:0}
.topics .thumb{margin:0 0 16px}
.topics .thumb img{border-radius:var(--radius-s)}
.about-band{display:grid;grid-template-columns:1fr 1fr;gap:40px;align-items:center}
.about-band .thumb{margin:0}
@media (max-width:900px){.about-band{grid-template-columns:1fr}}
.sources{font-size:15px;color:var(--muted)}
.prose{min-width:0}.table-scroll{max-width:100%;-webkit-overflow-scrolling:touch}

:root{--white:#FFFFFF;--paper:#F3F6FD;--ink:#0B1533;--muted:#4B5563;--line:#E3E6EC;--blue:#0B5FFF;--blue-deep:#0047CD;--blue-tint:#EBF2FF;--accent:#0B5FFF;--bg:#FFFFFF;--up:#047857;--down:#B91C1C;--warn-bg:#FFF8E6;--warn-line:#F1D48A;--hfont:'Space Grotesk'}

html,body{background:var(--bg)}
h1,h2,h3,.logo span,.calc-head h2,.big{font-family:var(--hfont),system-ui,sans-serif}
.notice-bar{font-size:13px;color:var(--muted);padding:7px 0;border-bottom:1px solid var(--line);background:var(--paper)}
.notice-bar a{color:var(--muted)}
.site-head{background:var(--white)}
.menu .nav{background:var(--white)}
.calc-head{background:var(--accent)}
.calc{background:var(--white)}
.calc input,.calc select{background:var(--bg);color:var(--ink)}
.result{background:var(--paper)}
.result .label{font-size:14px;font-weight:700;color:var(--muted);margin-bottom:4px}
.logo svg{width:32px;height:32px}
.site-foot{background:#001948;border-top:1px solid var(--line)}
.site-foot .logo span{color:#fff}
.band-head{display:flex;justify-content:space-between;align-items:baseline;gap:16px;flex-wrap:wrap}
.clock{margin:0;color:var(--muted);font-size:14px;font-variant-numeric:tabular-nums}
.board{border:1px solid var(--line);border-radius:var(--radius-m);overflow:hidden;background:var(--white)}
.board-row{display:grid;grid-template-columns:1.3fr .6fr 2fr .9fr;gap:16px;align-items:center;padding:13px 18px;border-bottom:1px solid var(--line)}
.board-row:last-child{border-bottom:0}
.board-head{background:var(--paper);font-size:13px;font-weight:700;color:var(--muted)}
.board-row small{display:block;color:var(--muted);font-size:13px}
.board-row a{font-weight:600;text-decoration:none}
.pill{display:inline-block;min-width:74px;text-align:center;padding:4px 10px;border-radius:999px;font-size:13px;font-weight:700;background:var(--paper);color:var(--muted)}
.pill.is-open{background:#DCF5E8;color:#05603A}
.pill.is-closed{background:#FDE4E6;color:#9F1239}
@media (max-width:760px){.board-row{grid-template-columns:1fr auto}.board-row>span:nth-child(3){grid-column:1/-1;font-size:14px;color:var(--muted)}.board-row>span:nth-child(4),.board-head>span:nth-child(3){display:none}}
.figure{margin:0 0 28px}
.figure img{display:block;width:100%;height:auto;aspect-ratio:2/1;object-fit:cover;border-radius:var(--radius-m);background:var(--paper)}
.thumb{margin:0 0 16px}
.sources{font-size:15px;color:var(--muted)}
.layout{grid-template-columns:minmax(0,1fr) 300px}
@media (max-width:980px){.layout{grid-template-columns:minmax(0,1fr)!important}}
.prose{min-width:0}
.table-scroll{max-width:100%}
.calc [hidden]{display:none}
.glance td:first-child{white-space:nowrap}
.split{display:grid;grid-template-columns:1fr 1fr;gap:40px;align-items:center}
@media (max-width:900px){.split{grid-template-columns:1fr}}
.cards{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}
.cards>*{background:var(--white);border:1px solid var(--line);border-radius:var(--radius-m);padding:20px}
.cards h3{margin:0 0 8px;font-size:19px}
.cards p{margin:0;color:var(--muted);font-size:15px}
@media (max-width:900px){.cards{grid-template-columns:1fr}}
.qa-search{display:flex;gap:10px;margin:0 0 18px}
.qa-search input{flex:1;font:inherit;padding:14px 16px;border:1px solid var(--line);border-radius:var(--radius-m);background:var(--white);color:var(--ink)}
.qa-list{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:1fr 1fr;gap:10px 28px}
.qa-list li{border-bottom:1px solid var(--line);padding:10px 0}
.qa-list a{font-weight:600;text-decoration:none}
@media (max-width:760px){.qa-list{grid-template-columns:1fr}}
.kb-layout{grid-template-columns:260px minmax(0,1fr)!important}
.side.kb li a[aria-current]{color:var(--ink);font-weight:800}
@media (max-width:980px){.kb-layout{grid-template-columns:minmax(0,1fr)!important}.side.kb{order:2}}

.site-head{border-top:4px solid var(--accent)}
.hero{padding:48px 0 40px;background:linear-gradient(180deg,var(--paper),#fff)}
.hero .wrap{grid-template-columns:1.1fr .9fr}
.hero .quick{display:flex;flex-wrap:wrap;gap:10px;margin:0 0 18px;padding:0;list-style:none}
.hero .quick a{display:inline-block;padding:9px 14px;border-radius:999px;border:1px solid var(--line);background:#fff;text-decoration:none;font-weight:600;font-size:15px}
.cards .figure{margin:-20px -20px 14px}
.cards .figure img{border-radius:10px 10px 0 0}
.latest{columns:2;column-gap:40px;padding:0;list-style:none}
.latest li{break-inside:avoid;padding:10px 0;border-bottom:1px solid var(--line)}
.latest a{font-weight:600;text-decoration:none}
@media (max-width:760px){.latest{columns:1}}

@media (max-width:900px){.hero .wrap{grid-template-columns:minmax(0,1fr)!important;gap:28px}.hero .calc{max-width:560px}}
.calc-head a{display:inline-block;padding:4px 0;line-height:1.3}